VICE President Sara Duterte doesn’t seem to run out of surprises as the Commission on Audit (COA) discovers “unauthorized, unnecessary and dormant” bank accounts during her stint as Secretary of the Department of Education (DepEd).
Following its discovery, COA ordered DepEd to remit to the national treasury a total of P246 million found to have been maintained in bank accounts other than what has been authorized.
“A total of P246,132,581.02 cash in bank balance in CO (Central Office) and ROs (Regional Offices) I, IV-B, V, VI, IX and XIII was not reverted to the national treasury contrary to existing laws, rules and regulations,” the COA said in its 2023 annual audit report on the DepEd.
The state audit team’s review and validation of DepEd’s books also showed that “some bank accounts were maintained without specific authority or legal basis.”
“Furthermore, these bank accounts include collections/receipts from various sources still retained in the said unauthorized current accounts as standby funds and are kept available at their disposal,” the COA said, adding that such practice exposes the funds to “risk of misuse or misappropriation” as they “could possibly be used to augment the financial requirements of unprogrammed activities and/or settlement of valid obligations.”
COA claimed that the practice goes against the General Provisions of the 2023 General Appropriations Act (GAA), specifically Section 4, which mandates all government offices to deposit to the national treasury all charges, assessments and other receipts or revenues collected that form part of the government’s general fund; and Sections 6 and 7 which both mandate the turnover to the national treasury all trust receipts, performance bonds and other deposits.
COA likewise cited Section 65 (a) of Presidential Decree 1445 or the Government Auditing Code, which states that all income accruing to the government agencies “shall be deposited in the national treasury or in any duly authorized government depository, and shall accrue to the unappropriated surplus of the General Fund of the government.”
Citing findings of its audit team, COA hinted at two trust accounts with Land Bank of the Philippines with a combined balance of P 39.47 million, “without authority from the Permanent Committee as required under Section 66 of PD No. 1445.”
Interestingly, another account was under the Office of the Secretary with a balance of P38.66 million, representing “collection of sales of bid docs, protest fee, performance security/bond, donation and other miscellaneous income.”
There is also a trust account – named “UNICEF Fund” with a balance of P805,340.47 – representing donations from the United Nations Children’s Fund for the DepEd’s Kindergarten Education Program.
DepEd was also found maintaining in various trust accounts a total of P15.09 million in “unauthorized retention of collections.”
Responding to COA’s order, DepEd however claimed that a total of P11.14 million from four trust fund accounts was already remitted to the Bureau of the Treasury as of March 2024.
What surprised COA though is the existence of bank accounts even in DepEd regional offices.
Two unauthorized bank accounts were found in DepEd Western Visayas regional office amounting to P15.83 million, DepEd Caraga regional office with a balance of P5.34 million.
Worse, “unauthorized retention and collections” were also discovered in trust funds maintained by the regional offices , which include Ilocos Region with a balance of P5.03 million; MIMAROPA with P410,400; Zamboanga Peninsula with a total balance of P6.58 million; and Zamboanga Peninsula with P53.73 million.
There are also dormant accounts in DepEd regional offices in Zamboanga Peninsula with a balance of P99.8 million, Bicol Region (P3.6 million) and Western Visayas (P1.25 million). (ANGEL F. JOSE)
